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Section 12(8) of IGST Act: GTA Services Supply Location Based on Goods' Destination for GST Application in India.

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Full Text of the Document

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....Place of supply of services where location of supplier and recipient is in India - Section 12(8) of the IGST ACT, 2017 as amended - GTA - where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods....

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